LE BEAULIEU: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LE BEAULIEU
Largest movements
- Cash +€18,493
up €18,493 (+58.7%), from €31,519 to €50,011
mainly Net result for the year (+€22,255) and Depreciation (+€3,308)
- Receivables within one year +€2,250
new in 2025: €2,250
- Tangible fixed assets +€1,513
up €1,513 (+2.6%), from €58,470 to €59,983
- Profit (loss) carried forward +€22,255
up €22,255 (+1,855%), from €1,200 to €23,455
- Gross operating margin -€5,079
down €5,079 (-14.4%), from €35,248 to €30,169
- Depreciation +€1,719
up €1,719 (+108%), from €1,590 to €3,308
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,185 | €113,441 | +€22,255 | +24.4% |
| Fixed assets | 21/28 | €59,667 | €61,179 | +€1,513 | +2.5% |
| Tangible fixed assets | 22/27 | €58,470 | €59,983 | +€1,513 | +2.6% |
| Land and buildings | 22 | €58,470 | €59,983 | +€1,513 | +2.6% |
| Financial fixed assets | 28 | €1,196 | €1,196 | = | 0.0% |
| Current assets | 29/58 | €31,519 | €52,261 | +€20,743 | +65.8% |
| Amounts receivable within one year | 40/41 | - | €2,250 | +€2,250 | |
| Trade receivables | 40 | - | €2,250 | +€2,250 | |
| Cash at bank and in hand | 54/58 | €31,519 | €50,011 | +€18,493 | +58.7% |
| Total equity and liabilities | 10/49 | €91,185 | €113,441 | +€22,255 | +24.4% |
| Equity | 10/15 | €91,185 | €113,441 | +€22,255 | +24.4% |
| Contributions | 10/11 | €81,805 | €81,805 | = | 0.0% |
| Capital | 10 | €81,805 | €81,805 | = | 0.0% |
| Issued capital | 100 | €81,805 | €81,805 | = | 0.0% |
| Reserves | 13 | €8,180 | €8,180 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,180 | €8,180 | = | 0.0% |
| Legal reserve | 130 | €8,180 | €8,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,200 | €23,455 | +€22,255 | +1,855% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,590 | €3,308 | +€1,719 | +108% |
| Other operating charges | 640/8 | €4,157 | €4,505 | +€348 | +8.4% |
| Gross operating margin | 9900 | €35,248 | €30,169 | -€5,079 | -14.4% |
| Operating profit (loss) | 9901 | €29,502 | €22,356 | -€7,145 | -24.2% |
| Financial charges | 65/66B | €95 | €101 | +€6 | +6.3% |
| Recurring financial charges | 65 | €95 | €101 | +€6 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €29,407 | €22,255 | -€7,151 | -24.3% |
| Profit (loss) for the period | 9904 | €29,407 | €22,255 | -€7,151 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,407 | €22,255 | -€7,151 | -24.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.